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TMI Blog1980 (10) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 1-3-75, as amended from time to time, under the following item mentioned in the notification :- "All products of the printing industry including newspapers and printed periodicals. The Appellate Collector of Central Excise, Bombay, relied on an earlier decision of the Government of India in Order No. 2057/77, dated 5-12-1977, in the master of a revision application filed by M/s. Allibhoy Sharafally, Bombay - 1978 E.L.T. (J 145) and held that the printed cartons manufactured by the assessees could be considered as products of the printing industry and accordingly exempted under Notification No. 55/75, as amended. On a tentative view that the orders of the Appellate Collector were not correct Government of India in exercise of powers u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough it is true that the cartons are products of the packaging industry, printed cartons can be manufactured only by recognised printers. The predominant activity in the manufacture of printed cartons is printing and the other processes like cutting, slitting and creasing are merely processes ancillary or incidental to the completion of printed cartons. They have stated that these other ancillary processes are merely incidental for the completion of the products just like, the processes of folding, stitching and binding are processes ancillary to the completion of printing of a book which is undoubtedly a product of the printing industry. (4) The Ministry of Information and Broadcasting, Government of India, has instituted a national awar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ea that the orders-in- appeal should not be set aside because the Appellate Collector followed the decision of the Government of India in the case of M/s. Allibhoy Sharafally and Company, more so when after the Government of India decision in the case of M/s. Vijay Flexible Containers Ltd., Bombay, the lower authorities are reported to have revised the classification even in respect of the goods manufactured by the aforesaid M/s. Allibhoy Sharafally Co. 6. Government observe that Notification No. 55/75 as amended which exempts inter alia all products of printing industry including newspapers and printing periodicals is an exemption notification. An exemption notification has to be strictly construed and it is for an assessee to prove th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustry. In this connection one can refer to some other products of packaging industry like aluminium tubes used for packing tooth pastes and medicines, where too the process of printing is undoubtedly involved. The mere fact that the Ministry of Information and Broadcasting has instituted an award for excellence in printing design and printed paper containers are considered for the purpose of this award would not establish that the printed cartons can be considered as a product of the printing industry. It is significant to note that the award is for `excellence in printing design'. It is not therefore necessary that all goods where some design is printed are products of printing industry. A metal container like a tooth paste tube where al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the three cases. The Government therefore in exercise of their powers under Section 36(2) set aside the impugned orders-in-appeal dated 12-4-1979, 12-10-1978 and 23-9-1978 and hold that the printed cartons manufactured by the assessees are classifiable as products of the packaging industry and hence not eligible for the benefit of exemption Notification 55/75, as amended. Government accordingly restore the orders-in-original dated 3-10-1978, 31-5-1978- and 4-7-1978 passed by the Assistant Collectors of Bombay. Here mention may be made of the request which the petitioners had made for holding in abeyance decision in the particular case pending decision on a writ petition said to have been filed by another manufacturer on the same issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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